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IFRS Disclosure Guide

47. Notes - Share-based payment arrangements

Disclosure of share-based payment arrangements


Disclosure of terms and conditions of share-based payment arrangement
 
Types of share-based payment arrangementsnone
For the year 2017: 
Description of share-based payment arrangement 
Number of instruments granted in share-based payment arrangementX.X

Types of share-based payment arrangements:
  • Description of share-based payment arrangement
    • Description of vesting requirements for share-based payment arrangement
    • Description of maximum term of options granted for share-based payment arrangement
    • Description of method of settlement for share-based payment arrangement
    • Date of grant of share-based payment arrangement

 Year 201731.12.2017
Disclosure of number and weighted average exercise prices of share options  
Number of share options granted in share-based payment arrangementX.X 
Number of share options forfeited in share-based payment arrangementX.X 
Number of share options exercised in share-based payment arrangementX.X 
Number of share options expired in share-based payment arrangementX.X 
Number of share options outstanding in share-based payment arrangement X.X
Number of share options exercisable in share-based payment arrangement X.X
Weighted average exercise price of share options granted in share-based payment arrangement  
Weighted average exercise price of share options forfeited in share-based payment arrangement  
Weighted average exercise price of share options exercised in share-based payment arrangement  
Weighted average exercise price of share options expired in share-based payment arrangement  
Weighted average exercise price of share options outstanding in share-based payment arrangement  
Weighted average exercise price of share options exercisable in share-based payment arrangement  
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise  
Weighted average share price  

Disclosure of range of exercise prices of outstanding share options
 
Rangenone
Bottom of rangenoneTop of rangenone
At 31.12.2017: 
Exercise price of outstanding share options  

Disclosure of number and weighted average remaining contractual life of outstanding share options
 
Ranges of exercise prices for outstanding share optionsnone
At 31.12.2017: 
Weighted average remaining contractual life of outstanding share optionsX.X
Number of share options outstanding in share-based payment arrangementX.X
 Year 201731.12.2017
Disclosure of number and weighted average exercise prices of other equity instruments  
Number of other equity instruments granted in share-based payment arrangementX.X 
Number of other equity instruments forfeited in share-based payment arrangementX.X 
Number of other equity instruments exercised or vested in share-based payment arrangementX.X 
Number of other equity instruments expired in share-based payment arrangementX.X 
Number of other equity instruments outstanding in share-based payment arrangement X.X
Number of other equity instruments exercisable in share-based payment arrangement X.X
Weighted average exercise price of other equity instruments granted in share-based payment arrangement  
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement  
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement  
Weighted average exercise price of other equity instruments expired in share-based payment arrangement  
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement  
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement  
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period  
Weighted average fair value at measurement date, share options granted  
Information about how fair value was measured, share options granted  
Description of inputs to option pricing model, share options granted  
Weighted average share price, share options granted  
Exercise price, share options granted  
Expected volatility, share options grantedX.X% 
Option life, share options grantedX.X 
Expected dividend, share options granted  
Expected dividend as percentage, share options grantedX.X% 
Risk free interest rate, share options grantedX.X% 
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period  
Number of other equity instruments granted in share-based payment arrangementX.X 
Weighted average fair value at measurement date, other equity instruments granted  
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period  
Incremental fair value granted, modified share-based payment arrangements  

Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets

 Year 2017
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets 
Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets 
Total expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets{"ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets":"1","ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets":"1"}real[] 
 Year 201731.12.2017
Expense from share-based payment transactions with employees  
Explanation of effect of share-based payments on entity's financial position  
Liabilities from share-based payment transactions  
Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested  
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period
Information about how fair value was measured, share options granted
Description of option pricing model, share options granted
Description of inputs to option pricing model, share options granted
Description of other inputs to options pricing model, share options granted
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
Information about how expected volatility was determined, share options granted
Information whether and how other features were incorporated into measurement of fair value, share options granted
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period
Information how fair value was measured, other equity instruments granted
Information about how fair was determined if not on basis of observable market, other equity instruments granted
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period
Explanation of modifications, modified share-based payment arrangements
Information on how incremental fair value granted was measured, modified share-based payment arrangements
Explanation of direct measurement of fair value of goods or services received
Description of reason why fair value of goods or services received cannot be reliably estimated
Explanation of effect of share-based payments on entity's profit or loss
Additional information about share-based payment arrangements

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